Integrated Filing — IndAS

General information about company
Scrip Code	544174
NSE Symbol	TBOTEK
MSEI Symbol	NOTLISTED
ISIN	INE673O01025
Name of company	TBO Tek Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	22-May-2025   13:20:00
End date and time of board meeting	22-May-2025   17:40:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	4461290000	17374730000
	Other income	164070000	618320000
	Total income	4625360000	17993050000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	991910000	3760920000
(e)	Finance costs	53940000	232770000
(f)	Depreciation, depletion and amortisation expense	138880000	518820000
(f)	Other Expenses
1	Service fees	1351830000	5439770000
2	Share issue expenses	0	30450000
3	Net loss on foreign exchange differences	68710000	257220000
4	Other expenses	1401640000	5134500000
	Total other expenses	2822180000	10861940000
	Total expenses	4006910000	15374450000
3	Total profit before exceptional items and tax	618450000	2618600000
4	Exceptional items	89940000	127120000
5	Total profit before tax	708390000	2745720000
6	Tax expense
7	Current tax	79190000	416480000
8	Deferred tax	40120000	30330000
9	Total tax expenses	119310000	446810000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	589080000	2298910000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	589080000	2298910000
17	Other comprehensive income net of taxes	130550000	60560000
18	Total Comprehensive Income for the period	719630000	2359470000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	589080000	2298910000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	130550000	60650000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	108590000	108590000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		11841980000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.54	21.73
	Diluted earnings (loss) per share from continuing operations	5.47	21.48
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	5.54	21.73
	Diluted earnings (loss) per share from continuing and discontinued operations	5.47	21.48
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Considering foreign exchange volatility in order to provide better understanding and analysis of financial results net loss on foreign exchange differences has been separately disclosed under the head Expenses as against earlier being disclosed under the head Income. Accordingly previous period numbers have also been regrouped to confirm to the current period presentation. n nFor other notes to the consolidated financial results kindly refer to the PDF filing done by the Company with the Stock Exchanges.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	778190000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	912410000
	Other intangible assets	1763370000
	Intangible assets under development	389100000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	20340000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	118870000
	Total non-current financial assets	139210000
	Deferred tax assets (net)	152530000
	Other non-current assets	16600000
	Total non-current assets	4151410000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	1704820000
	Trade receivables, current	40613040000
	Cash and cash equivalents	9616990000
	Bank balance other than cash and cash equivalents	3233610000
	Loans, current	23490000
	Other current financial assets	465630000
	Total current financial assets	55657580000
	Current tax assets (net)	11350000
	Other current assets	2322930000
	Total current assets	57991860000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	62143270000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	108590000
	Other equity	11841980000
	Total equity attributable to owners of parent	11950570000
	Non controlling interest	0
	Total equity	11950570000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	901420000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	666030000
	Total non-current financial liabilities	1567450000
	Provisions, non-current	175580000
	Deferred tax liabilities (net)	83060000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1826090000
	Current liabilities
	Current financial liabilities
	Borrowings, current	462370000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	36200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	43175870000
	Total Trade payable	43212070000
	Other current financial liabilities	1466370000
	Total current financial liabilities	45140810000
	Other current liabilities	2914660000
	Provisions, current	125980000
	Current tax liabilities (Net)	185160000
	Deferred government grants, Current	0
	Total current liabilities	48366610000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	50192700000
	Total equity and liabilites	62143270000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Air ticketing	794310000	3274900000
2	Hotels & Packages	3564270000	13716340000
3	Others	102710000	383490000
	Total Segment Revenue	4461290000	17374730000
	Less: Inter segment revenue	0	0
	Revenue from operations	4461290000	17374730000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Air ticketing	388300000	1588320000
2	Hotels & Packages	2625110000	9996920000
3	Others	96050000	349720000
	Total Profit before tax	3109460000	11934960000
	i. Finance cost	53940000	53940000
	ii. Other Unallocable Expenditure net off Unallocable income	2347130000	2347130000
	Profit before tax	708390000	2745720000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Air ticketing	0	0
2	Hotels & Packages	0	0
3	Others	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	62143270000	62143270000
	Net Segment Asset	62143270000	62143270000
4	Segment Liabilities
	Segment Liabilities
1	Air ticketing	0	0
2	Hotels & Packages	0	0
3	Others	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	50192700000	50192700000
	Net Segment Liabilities	50192700000	50192700000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Assets and liabilities are not identified to any reportable segments since the Company uses them interchangeably across segments and consequently the Management believes that it is not practicable to provide segment disclosures relating to total assets and liabilities.

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of post employment benefit obligations	16420000	-5500000
	Total Amount of items that will not be reclassified to profit and loss	16420000	-5500000
2	Income tax relating to items that will not be reclassified to profit or loss	2060000	-3080000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	114820000	61840000
2	Fair value changes of cash flow hedges	1510000	1260000
	Total Amount of items that will be reclassified to profit and loss	116330000	63100000
4	Income tax relating to items that will be reclassified to profit or loss	140000	120000
5	Total Other comprehensive income	130550000	60560000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2745720000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			232770000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-5738670000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			216490000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			312840000
	Adjustments for other bank balances			-2207710000
	Adjustments for increase (decrease) in trade payables, current			5104190000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-81270000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			518820000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			35150000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			28290000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			359280000
	Adjustments for share-based payments			248590000
	Adjustments for fair value losses (gains)			17120000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-80490000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1753160000
	Net cash flows from (used in) operations			992560000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			312440000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			680120000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			363110000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			430000
	Purchase of property, plant and equipment			62780000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			469000000
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			9920000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			351250000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1648060000
	Net cash flows from (used in) investing activities	-2201190000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			3890580000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			7340000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			7150000
	Payments of lease liabilities			77190000
	Dividends paid			0
	Interest paid			193340000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			27520000
	Net cash flows from (used in) financing activities			3647760000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2126690000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-24630000
	Net increase (decrease) in cash and cash equivalents			2102060000
	Cash and cash equivalents cash flow statement at beginning of period			7514930000
	Cash and cash equivalents cash flow statement at end of period			9616990000